( 1 ) HEARD. ADMIT. The learned Advocates appearing on behalf of the respondents waive service. By consent, heard forthwith.

( 2 ) BY the present appeal, the order dated 4-5-2007 passed in Judges Order No. 146 of 2007 in Suit No. 1809 of 2006 is under challenge. By the impugned order, the Income-tax Department has been directed to deposit certain documents either in originals or the certified copies thereof in the Court and also to give the necessary information as directed under the impugned order.

( 3 ) THE challenge to the impugned order is on the ground that the learned Single judge had no jurisdiction to order production of the documents without ascertaining the relevancy of the documents for adjudication of the matter in dispute. It is further contention on behalf of the appellants that the impugned order is on par with the one in the nature of direction to the witness to produce the documents by issuing summons under the provisions of Order 16 of the Code of Civil Procedure hereinafter called as "the code", and the occasion for issuance of such summons can arise only when the issues are framed and settled and not at any stage earlier thereto and the